Maine Yankee Atomic Power Co. v. State Tax Assessor

GLASSMAN, Justice.

[¶ 1] The State Tax Assessor appeals from a summary judgment entered in the Superior Court (Kennebec County, Atwood, J.) in favor of Maine Yankee Atomic Power Company (Maine Yankee) vacating the Assessor’s determination on reconsideration and ordering a refund to Maine Yankee of the use taxes assessed on its purchase of two transformers. The Assessor contends the court erred by concluding that two “step-up” transformers qualified for the production exemption provided by 36 M.R.S.A. § 1760(31) (1990).1 We disagree and affirm the judgment.

[¶2] The relevant facts are not in…